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Poland: Tax authorities continue to focus on transfer pricing

Tax authorities continue to focus on transfer pricing

Poland’s Ministry of Finance on 18 August 2016 issued another release indicating actions that the tax authorities will take to address tax fraud and close “loopholes” in the tax collection system. The Ministry of Finance intends to reduce harmful tax "optimization" by addressing “artificial” activities or schemes, primarily used by multinational corporations and to address perceived fraud with regards to transfer pricing.

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Among the steps to address tax fraud is the creation of a “competence center” in the tax department that will be responsible for the following tasks:

Prevention of tax avoidance throughout the use of the general anti-abuse clause

Conclusion of agreements on recognition of the correctness of choice and use of transfer pricing methods

Supervision of the coherent application of tax law

Also, an anti-tax avoidance council, to be created by 13 September 2016, is intended to close loopholes in the tax collection system and will be responsible for issuing opinions in tax proceedings.

Read an August 2016 report [PDF 366 KB] prepared by the KPMG member firm in Poland: Transfer pricing is the subject of growing interest of the Polish tax authorities

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